Chi ph\u00ed \u0111\u0103ng k\u00fd M\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch. Theo Th\u00f4ng t\u01b0 s\u1ed1 36\/2007\/TT-BTC ng\u00e0y 11 th\u00e1ng 4 n\u0103m 2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 88\/2002\/TT-BTC ng\u00e0y 02\/10\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng ph\u00ed c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch, m\u1ee9c thu ph\u00ed c\u1ea5p m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch GS1 Company Prefix GCP-8, 9, 10, 12; GTIN; EAN-8 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 bao nhi\u00eau ti\u1ec1n? Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 232\/2016\/TT-BTC th\u00ec t\u1eeb ng\u00e0y 01\/01\/2017 m\u1ee9c thu chi ph\u00ed \u0111\u0103ng k\u00fd m\u00e3 v\u1ea1ch nh\u01b0 sau:\u00a0<\/p>\n
\u2013 M\u1ee9c thu ph\u00ed c\u1ea5p v\u00e0 h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch: m\u1ee9c ph\u00ed n\u00e0y dao \u0111\u1ed9ng t\u1eeb 300.000 \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng.\u00a0
\u2013 M\u1ee9c thu ph\u00ed \u0111\u0103ng k\u00fd (x\u00e1c nh\u1eadn) s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch n\u01b0\u1edbc ngo\u00e0i d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u01a1ng h\u1ed3 s\u01a1. V\u00ed d\u1ee5 l\u00e0 500.000 \u0111\u1ed3ng\/h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 c\u00f3 \u00edt h\u01a1n ho\u1eb7c b\u1eb1ng 50 m\u00e3 s\u1ea3n ph\u1ea9m ho\u1eb7c 10.000 \u0111\u1ed3ng\/m\u00e3 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 tr\u00ean 50 m\u00e3 s\u1ea3n ph\u1ea9m.\u00a0
\u2013 M\u1ee9c thu ph\u00ed duy tr\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch h\u00e0ng n\u0103m (ni\u00ean ph\u00ed): dao \u0111\u1ed9ng t\u1eeb 200.000 \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng\/n\u0103m.\u00a0
Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y chi ph\u00ed \u0111\u0103ng k\u00fd m\u00e3 v\u1ea1ch c\u0169ng nh\u01b0 duy tr\u00ec m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch hi\u1ec7n nay \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 th\u1ea9m quy\u1ec1n thu ph\u00ed cho ph\u00f9 h\u1ee3p. So s\u00e1nh c\u00f3 th\u1ec3 th\u1ea5y m\u1ee9c ph\u00ed n\u00e0y c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng theo chi\u1ec1u h\u01b0\u1edbng t\u0103ng so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 36\/2007\/TT-BTC.\u00a0<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch sau ng\u00e0y 1\/7 th\u00ec m\u1ee9c ph\u00ed duy tr\u00ec n\u1ed9p trong n\u0103m \u0111\u0103ng k\u00fd b\u1eb1ng 50% (n\u0103m m\u01b0\u01a1i ph\u1ea7n tr\u0103m) m\u1ee9c ph\u00ed duy tr\u00ec t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.\u00a0<\/p>\n
Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft \u0111\u0103ng k\u00fd M\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch: 2 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.
+ T\u1eeb 2 \u0111\u1ebfn 5 ng\u00e0y c\u1ea5p M\u00e3 s\u1ed1 t\u1ea1m th\u1eddi.
+ C\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn sau 1 th\u00e1ng.\u00a0<\/p>\n
\u2013 Ph\u00ed d\u1ecbch v\u1ee5, nh\u00e0 n\u01b0\u1edbc \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch: 2.250.000\u0111 \u0110\u1ec3 bi\u1ebft ph\u00ed duy tr\u00ec n\u1ed9p h\u00e0ng n\u0103m theo lo\u1ea1i m\u00e3 doanh nghi\u1ec7p: L\u01b0u \u00fd: <\/strong>Ngo\u00e0i chi ph\u00ed \u0111\u0103ng k\u00fd M\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch ban \u0111\u1ea7u th\u00ec h\u00e0ng n\u0103m doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u00ed duy tr\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc 30\/6 h\u00e0ng n\u0103m.<\/p>\n
\u2013 Ph\u00ed duy tr\u00ec lo\u1ea1i d\u01b0\u1edbi 100 s\u1ea3n ph\u1ea9m n\u1ed9p c\u00f9ng c\u1ee7a n\u0103m \u0111\u1ea7u: 500.000\u0111, n\u1ebfu \u0111\u0103ng k\u00fd t\u1eeb th\u00e1ng th\u1ee9 7 \u0111\u1ebfn th\u00e1ng 12 th\u00ec ph\u00ed duy tr\u00ec n\u0103m \u0111\u1ea7u gi\u1ea3m b\u1eb1ng 50% l\u00e0 250.000\u0111
T\u1ed5ng c\u1ed9ng:<\/strong>
\u2013 Ph\u00ed \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 m\u00e3 v\u1ea1ch: 2.250.000VN\u0110 (Hai tri\u1ec7u hai tr\u0103m n\u0103m m\u01b0\u01a1i ng\u00e0n \u0111\u1ed3ng)<\/p>\n3. L\u1ef1a ch\u1ecdn s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u1ec3 \u0111\u0103ng k\u00fd cho ph\u00f9 h\u1ee3p<\/strong><\/h3>\n
+ M\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 10 s\u1ed1:
Ph\u00ed duy tr\u00ec 500.000VN\u0110\/n\u0103m (S\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi 100 lo\u1ea1i s\u1ea3n ph\u1ea9m)
+ M\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 9 s\u1ed1:
Ph\u00ed duy tr\u00ec 800.000VN\u0110\/n\u0103m (S\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi 1000 lo\u1ea1i s\u1ea3n ph\u1ea9m)
+ M\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 8 s\u1ed1:
Ph\u00ed duy tr\u00ec 1.500.000VN\u0110\/n\u0103m (S\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi 10.000 lo\u1ea1i s\u1ea3n ph\u1ea9m)
+ M\u00e3 doanh nghi\u1ec7p GS1 lo\u1ea1i 7 s\u1ed1:
Ph\u00ed duy tr\u00ec 2.000.000VN\u0110\/n\u0103m (S\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi 100.000 lo\u1ea1i s\u1ea3n ph\u1ea9m)<\/p>\n